neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
William and Joyce Magill v. Commissioner of Internal Revenue, and Malag Tube Specialties, Inc. v. Commissioner of Internal Revenue , 651 F.2d 1233 ( 1981 )